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V3085-18 ·28 November 2018 ·consulta-vinculante Medium impact
Tax

Transfer of solar farm without technical-administrative support is subject to VAT

A company has queried whether the transfer of a solar farm (including assets, licences, leases, and contracts) constitutes an autonomous economic unit exempt from VAT. The DGT ruled that, as the previous management contract had been terminated, the transfer is merely a transfer of assets subject to tax.

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2018-11-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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